1[(1) Without prejudice to the provisions of section 44, if a person, who furnishes or is required to furnish under this Act any particulars, documents or any information,—
such person shall be punishable with fine which may extend to rupees one crore as may be determined by the Commission.]
(2) Without prejudice to the provisions of sub-section (1), the Commission may also pass such other order as it deems fit.1. Subs. by s. 38, ibid., for sub-section (1) (w.e.f. 20-5-2009).